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Nr^y  25  m^ 


AMENDMENTS 


TO 


UNIFORM  SYSTEM  OF  ACCOUNTS 

FOR 

Expenditures  for  Road  and   Equipment, 

Operating    Revenues,    Operating 

Expenses,   Locomotive-miles, 

Car-miles,  and  Train-miles 

AS  ESTABLISHED  FOR  STEAM  RAILROAD  CORPORATIONS 
UNDER  THE  JURISDICTION  OF  THE 

Public  Service  Commission^ 

Second  District 
^^^^^ 

AMENDMENTS  ADOPTED  SEPTEMBER  J7,  J908 
EFFECTIVE  OCTOBER  U  J908 


ALBANY 

J.    B.   LYON   COMPANY,   STATE   PRINTERS 

1908 


Nr^y  25  191:^ 


AMENDMENTS 


TO 


UNIFORM  SYSTEM  OF  ACCOUNTS 

FOR 

Expenditures  for  Road  and   Equipment, 

Operating    Revenues,    Operating 

Expenses,   Locomotive-miles, 

Car-miles,  and  Train-miles 

AS  ESTABLISHED  FOR  STEAM  RAILROAD  CORPORATIONS 
UNDER  THE  JURISDICTION  OF  THE 

Public  Service  Commission^ 

Second  District 

AMENDMENTS  ADOPTED  SEPTEMBER  17,  J908 
EFFECTIVE  OCTOBER  J,  J908 


A  L  B  A  N  i' 

J.   B.   LYON   COMPANY,   STATE   PRINTERS 

1908 


'^^^:m^ 


HF 


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C^O 


■S«3^ 


STATE     OF     NEW     YORK 

Public  Service  Commission 


SECOND     DISTRICT 


Albany,   September   28,    1908. 


To. 


The  following  order  has  been  adopted  by  this  Commission,   and  is   hereby 
served  on  you.     Please  acknowledge  receipt  at  once. 

Yours   very  truly, 


State  of  New  York, 


(.  ss.  ; 


©fHcc  of  tbe  public  Service  Commission  Y  ** 

SECON  D    DISTRICT  ) 

T  havo  conijuncd  tlic  following  co])y  with  the  original  on  file  in  this  oflTice, 
and  1  do  IIElvKBV  CKRTIFV  the  sanio  to  ho  a  eorrott  transcript  therefrom 
an<l  of  the  whole  thereof. 

liUlltneSS  "ly  hand  and  tlu'  Seal  of  Olhce  of  the  Public  Ser- 
vice ('onnni>si()n.  Second  District,  at  the  City  of 
Albany,  this  twcnty-oighth  day  of  Soi)tonihor,  one  thou- 
sand nine  hundred   and  eijjfht. 


Secretary. 


274G67 


State  of  New  York, 
Public  Service  Commission,  Second  District. 

At  a  session  of  the  Public  Service  Commission,  Second 
District,  held  at  the  Capitol,  Albany,  on  the  17th 
day  of  September,    1908. 

Present : 

Frank  W.  Stevens,  Chairman. 
Thomas  M.  Osborne, 
jMartin  S.  Decker, 
James  E.  Sague, 
John  B.  Olmsted, 

Commissioners. 

Ordered:  1,  That  the  Uniform  System  of  Accounts  for  expenditures  for 
road  and  equipment,  operating  revenues,  operating  expenses,  locomotive-miles, 
car-miles,  and  train-miles,  as  established  for  railroad  corporations  under  the 
supervision  of  this  Commission  by  its  order  made  on  the  16th  day  of  Decem- 
ber, 1907,  be  amended  as  shown  by  Schedule  A,  hereto  annexed. 

2.  That  the  said  Uniform  System  of  Accounts  so  amended  shall  be  piit 
in  use  on  the  1st  day  of  October,  1908,  and  be  thereafter  kept  and  used  by  all 
railroad  corporations  (as  such  corporations  are  defined  in  section  2  of  the 
Public  Service  Commissions  Law)  owning,  controlling,  or  operating  any  rail- 
road within  the  jurisdiction  of  this  Commission  and  on  whicli  steam  is  used 
as  the  motive  power. 

3.  That  all  such  railroad  cori?orations  sliall  in  the  annual  reports  to  be 
severally  made  by  them  concerning  their  respective  aH'airs  and  oi>eratio:is 
during  the  fiscal  year  July  1,  1908,  to  June  30,  1909,  inclusive,  classify  and 
report  their  expenditures  for  road  and  equipment,  their  oj^erating  revenues 
and  their  operating  exjx^nses,  in  accordance  with  the  said  Uniform  Systein 
of  Accounts   so  amended. 

4.  Tiiat  the  Secretary  of  this  Commission  serve  on  each  of  the  said  cor- 
porations, persons,  and  associations  on  or  before  September  30,  1908,  in 
maniK'^r    prcscriltcd   by   law,   a   copy  of   this  order. 


PuBT.ic  Skrvice  Commission,  Second  District 
SCHEDULE  A. 


The  Classification  of  Expend itiiros  for  Road  and  Equipment  shall  be 
amendeil  by  inserting  immediately  after  Account  No.  35,  Earnings  and 
Operating  Expenses  During  Construction,  the  following  new  account: 

35^^.  INJURIES  TO  PERSONS. 

This  account  includes  all  expenses  incident  to  injuries  to  persons 
when  caused  directly  in  connection  with  construction  of  a  new  road; 
proiwrtion  of  salaries  and  expenses  of  physicians  and  surgeons,  expenses 
of  undertakers,  nursing  and  hospital  attendance,  medical  and  surgical 
supplies,  artificial  limbs,  funeral  expenses,  railway  and  carriage  fares 
for  conveying  injured  persons  and  attendants;  proportion  of  pay  and 
expenses  of  claim  adjusters  and  their  clerks,  and  pay  and  expenses  of 
employees  and  others  called  in  consultation  in  relation  to  the  adjustment 
of  claims  coming  under  this  head;  also  witness  fees  and  amount  of  final 
judgments. 

Note. —  This  account  does  not  include  such  expenses  incident  to  injuries 
to  persons  as  are  properly  includible  in  Account  No.  35,  '"  Earnings  and 
Operating  Expenses  during  Construction." 


The  Classification  of  Operating  Revenues  shall  be  amended  as  follows: 

I.   Kevexue  from  Traxspoktatiox. 

FREUniT  REVENUE. 
Add : 

Note. —  When  a  lessee  company  transports  freight  over  the  tracks  of 
another  carrier,  it  should  include  the  entire  compensation  in  its  revenues 
and  statistics,  charging  the  appropriate  Joint  facilities,  expense,  and  rental 
arcounts  with  th<*  amounts  paid  to  the  lessor  company,  and  the  lessor  com- 
pany should  credit  the  same  accounts. 

EX-CESS  BAGGAGE  REVENUE. 

Add  to  third  line,  after  the  words  "  articles,  dogs,  etc.,"  the  words 
"  incident  to  transportation  of  passengers,"  so  that  the  text  will  read, 
"also  packages,  articles,  dogs,  etc..  incident  to  transportation  of  pas- 
sengers, usually  transported,"  etc. 

PARLOR  AND  t  HAIR  CAR  REVENUE. 

Eliminate  the  fourth  and  part  of  the  fifth  line  of  text,  consisting  of 
the  words  '*  the  expenses  of  oi>erating  such  cars  are  not  separable  from 
the  expenses  of  operating  trains,"  and  substitute  in  place  thereof  the 
words  "  not  inconsistent  with  the  Classifications  of  Revenues  and  Ex- 
penses for  Outside  Operations  ".     Eliminate   the   note. 


Amendments  to  Uxiform  System  of  Accounts  5 

6.  EXPRESS  KEVEXUE. 

Eliminate  from  the  seventh  line  of  the  text  the  word  "  should "  and 
substitute  in  place  tliereof  the  word  "may";  also  add  to  the  end  of 
the  sentence  (eighth  line  of  text)  the  words  "when  not  inconsistent 
with  the  Classifications  of  Revenues  and  Expenses  for  Outside  Opera- 
tions"; so  that  the  sentence  will  read: 

"  When  a  railroad  company  transacts  an  express  business  through  its 
regular  railroad  organization,  the  earnings  therefrom  may  be  credited  to 
this  account  when  not  inconsistent  with  the  Classifications  of  Revenues 
and  Expenses  for  Outside  Operations." 

8.  OTHER  PAiSSEXGER-TRAIX  REVEXUE. 

Add  to  the  text  at  end  of  third  line: 

'•  Such  as  revenue  from  transportation  in  baggage  cars  of  newspapers 
and  other  commodities  not  incident  to  the  transportation  of  passengers, 
extra   fares   charged   on   limited   trains,   etc." 

9.  SWITCHIXG  REVEXUE. 

Eliminate  the  text  of  this  account  and  substitute  the  following: 
"  This  account  includes  amounts  earned  by  a  carrier  for  moving  cars 
local]}'  at  a  station  or  within  a  switching  district,  between  connecting 
lines,  between  local  industries,  or  between  connecting  lines  and  local 
industries,  for  which  an  arbitrary  charge  is  made,  whether  on  the  basis 
of  a  switching  tariff,  an  allowance  out  of  a  through  rate,  or  otherwise. 
To  it  should  be  charged  all  overcharges  on  account  of  such  switching." 

II.   Kkvenue  fuom  Operatioxs  otiikk  tiia.n   Tjiaxspoktatiox. 

TELEGRAPH  SERVICE. 

Change    tlie    titU'    of    tliis    account    to   "Telegraph    and    Telephone    Si; 
vice,"   and    modify    tiie   text    to   agree   witli   tlio   wording   undvr    tliat    title 
below. 

17.  TELECRAIMI    AND    IKIJ-.IM  K  )N  K  Si:i:\  KE. 

'I'liis  accuiiiit  iiicludf-  a  carrier's  rcvcinu's  from  conunercial  telegraph 
or  tclcplioiic  !)ii>iiies>  Iransaeted  by  it  wlieii  tlu*  exjuMise  of  transacting 
such  bu-iiics«;  can  not  be  separated  from  th«'  exjKMise  of  conducting  tlie 
railroad  t('l('gra])h  or  teh'plione  service,  amounts  received  from  telegraph 
or  telephone  companies,  whether  proportion  of  earnings  or  otherwise, 
for  tlie  privih'ge  of  transacting  a  commercial  telegrai)h  or  telcj)hone 
business  in  ollices  ab)ng  tln^  carrier's  lines,  when  the  carrier  furnishes 
some  service  of  it-^  <'in])h)yer«;  who-;e  wages  arc  included  in  operating 
expenses. 

NoTi:.  Wl\cn  11  lcl('-iai»li  or  t.'l. 'phone  c.>nii)nny  rents  the  teloprraph  or 
leh'i)hone  line  of  n  cnirier  !in<l  i))iys  nil  t^xpenses  incident  to  its  niaint'^- 
nnnoe  nnd  operation,  the  rent   received  shonhl  he  treated  as  income. 


6  TuBLic  iSKKVicE  L'o:mmis8Ion,  Skco.nd  Distkict 

10.  MISCEI^A>s'EOUS. 

Add  to  last  line  of  text:  "Amounts  received  from  carriers  for  use 
of  facilities  of  union  stations,  union  stock  yards,  terminal  tracks,  rail- 
road bridfres.  railroad  tunnels,  anil  miscellaneous  revenue  not  otherwise 
provided  for." 

Correct  last  line  of  Xote  to  read:  "be  credited  to  appropriate  joint- 
facilities  accounts." 

NEW  KEVEM'E  ACCOUN'TS. 
Add  the  following  two  new  revenue  accounts: 

20.  JOINT  FACILITIES  EEVEXUE  —  DR. 

This  account  includes  the  proportion  of  the  revenues  derived  by  a 
carrier  from  operation  of  joint  tracks,  yards,  terminals,  and  other  facili- 
ties, creditable  to  other  companies. 

Note.—  The  purpose  of  this  accovnit  is  to  show  the  amounts  of  revenue 
from  operation  of  a  terminal  company  or  other  carrier  which,  under  the 
terms  of  existing  contracts  or  agreements  covering  the  joint  use  of  tracks, 
yards,  and  other  facilities,  are  credited  to  other  carriers  which  participate 
in  such  joint  use.  The  bill  rendered  by  a  creditor  company  against  a 
debtor  company  for  the  Iatter"s  proportion  of  expenses  of  maintaining  and 
operating  joint  facilities,  which  includes  a  credit  covering  the  debtor  com- 
pany's proportion  of  the  revenues  derived  from  operation  of  such  joint 
facilities,  should  indicate  separately  the  proper  distribution  of  both  the 
revenues  and  the  expenses  included  in  the  bill. 

21.  JOINT  FACILITIES  REVENUE  —  CR. 

This  account  includes  the  carrier's  proportion  of  revenues  from  opera- 
tion of  joint  tracks,  yards,  terminals,  and  other  facilities,  receivable 
from  other  companies.     . 

X((TK. —  The  purpose  of  this  account  is  to  show  the  amounts  of  revenue 
derived  from  operation  of  joint  tracks,  yards,  terminals,  and  other  facilities 
operated  by  other  companies,  which,  under  existing  contracts  or  agreements, 
are  credited  by  the  operating  company  to  the  tenant  companies  which  par- 
ticipate therein.  The  bill  rendered  by  any  creditor  company  against  a 
debtor  company  for  the  latter's  proportion  of  the  expense  of  maintenance 
and  operation  of  joint  facilities,  which  includes  also  a  credit  covering  a 
proportion  of  the  revenues  to  be  i^aid  over,  should  show  the  distribution  of 
the  credit  for  such  i)roi)orti(in  of  the  revenue  sei):u:iteiy  from  Ibe  distribu- 
tion of  the  expenses  of  operation. 


The    Classification    of    Operatim;    Expenses    shall     1k'    aniemUHl    by    giving 
numbers  to  tlie  accounts  and   modifying  them,   as  follows: 

I.    Maixtknaxck   of   Way    axd   SiKrcrrKKs. 

1.  SIPERINTENDEXCE. 

Pay  of  okfickrs. —  Aild:   "  Pa\-  <if   tire  clii.'fs." 

Offick    axd    othku    KxrKXSF.s. —  Add:     "  Suliscriptions    to    newspapers 
and  periodicals." 


A:mexdmexts  to  UNiFOR:\t  System  of  Accounts  7 

2.  BALLAST. 

Aftor  the  second  line  on  page  25,  as  part  of  paragraph  lettered  (a), 
add: 

"Also  amounts  paid  for  the  right  to  enter  upon  and  remove  ballast 
from  lands  not  owned  by  the  carrier." 

After  the  lettered  paragraphs  on  page  2G  add  a  new  paragraph: 

"(/)  Cost  of  installing  and  operating  interlocking  and  other  signal 
a})i)aratus  at  gravel  pits." 

3.  TIES. 

First  line  of  text,  after  th?  word  '"inspection"  in  parentheses,  add: 
"And  freight  cliarges.,  if  any." 

4.  RAILS. 

First  line  of  text,  after  the  word  ""  ins^jection ""  in  parentheses,  add: 
"And  freight  charges,  if   any." 

5.  OTHER  TRACK  MATERIAL. 

Eliminate   from   the   list   of   articles   cliargeable   to   this   account,   third 
column,  second  item,  the  words 
and  keys. 

In  the   first  line  of   text,   after   the   word   "cost,"    insert:    "(including 
inspection   and  freight  charges,   if  any)." 
Add  to  the  list  of  articles  on  page  27 : 

Rail  clips. 

Shims. 

Track  insulators. 

Add: 
<     NoTK  A. — This  accouut  may  include  each  montli  a  proportion  of  the  total 
amount    authorized    or    appro.\imatod    for    renewals    during    the    fiscal   year 
re.iiardU'ss  of  the  month  in  which  the  actual   renewal  is  made. 

NoTK  P).— Wlien  carriers  operating  electric  divisions  desire  to  suMlvide 
this  account,  appropriate  accounts  as  prescril)ed  in  the  Classification  of 
Operating   Expenses   for   Electric   Railroad  Corporations  should   be   used. 

C.  ROADWAY  AND  TRACK. 

General    Cleaning.     Add:   "Cleaning  car-cleaning  yards." 
Train  Service.     Add:    "Cost   of  oil  for  lubricating  work  trains." 
Add  : 

.\i)Ti;.—  When  can-iers  op«'ratiii.u:  eiectiic  divisions  (h'sire  to  subdivide 
this  account,  appropriate  accounts  as  preseril)ed  in  the  Classification  of 
Operating    Expense's    for   Electric   Railroad   Corporations   should    be   used. 

7.  RK.MOVAL   OF   SNOW.   SAM).    AM)    K  K. 

Add:    "Cost   of   oil    f<»r   hihriating  work    trains." 

8.  TUNNELS. 

No  change  fuitJMM-  tlian   as-;igniiig  a   nnnibcr  to  the  account. 


S  Public  Skkvice  Commission,  Second  Distkict 

<J.  BRIDGES,    TRESTLES,    AND    CULVERTS. 

Add  to  last  paragrupli:    "Cost  of  oil  for  lubricating  work  trains." 
Note  C. — Add  after  the  word  "  account  "  : 

Insurance  recovered  for  total  destruction  of  bridges,  trestles,  and  cul- 
verts should  be  credited  to  an  appropriate  suspense  account,  which  account 
should  be  charged  with  the  cost  of  replacement.  If  the  cost  of  replace- 
ment is  in  excess  of  the  amount  of  insurance  recovered,  the  excess  should 
be  charged  to  this  account. 

Add : 

NoTK  I>. — When  carriers  operating  electric  divisions  desire  to  subdivide 
this  account,  appropriate  accounts  as  prescribed  in  the  Classification  of 
Operating   Expenses  for  Electric  Railroad  Corporations  should   be  used. 

10.  OVER  AND  UNDER  GRADE  CROSSINGS. 

No  change  further  than  assigning  a  number  to  the  account. 

11.  GRADE    CROSSINGS,    FENCES,    CATTLE   GUARDS,  AND    SIGNS. 

No  change  further  than  assigning  a  number  to  the  account. 

12.  SNOW  AND  SAND  FENCES  AND  SNOWSHEDS. 

No  change  further  than  assigning  a  number  to  the  account. 

13.  SIGNALS  AND  INTERLOCKING  PLANTS. 

Other   Expenses. — Add:   "Bonding  rails." 

14.  TELEGRAPH  AND  TELEPHONE  LINES. 

Add :  "  Cost  of  oil  for  lubricating  work  trains." 

Add: 

N<JTK  B. —  This  account  may  include  each  month  a  proportion  of  the 
total  amount  authorized  or  approximated  for  renewals  during  the  fiscal 
year  regardless   of  the  month   in  which  the  actual   renewal   is  made. 

15.  ELECTRIC   POWER  TRANSMISSION. 

Add : 

NoTK. — When  earricrs  operating  electric  divisions  desire  to  subdivide 
this  account,  appropriate  accounts  as  prescribed  in  the  Classification  of 
Operating   p]xpenses  for  Electric   Railroad  Corporations  should   be  used. 

16.  BUILDINGS,  FIXTURES,  AND  GROUNDS. 

BiiLDiNGS. — Add:   "Payments    to    municii)alities    and    others    for    fire 
protection." 

Add   to   the  list: 

riatforms — shop  and   yard. 
Rest  houses. 
Scale  houses. 

Otiiek  Expenses. —  Add  in  the  parenth'ses  after  the  word  "salvage" 
in  tlie  first  line  of  this   suh-acfouut    the   words   "and   l-.ibor   expended". 
GuoiWDS. — ^Add:    "Cfjst  of   oil    for   hibric;itii'<'   work    trains." 


Amendments  to  Uxifokm  System  of  Accounts  9 

Note  B. — Add  after  the  word  "  account  "  : 

Insurance  recovered  for  total  destruction  of  buildings  and  fixtures 
should  be  credited  to  an  appropriate  suspense  account,  which  account 
should  be  charged  with  tlie  cost  of  replacement.  If  the  cost  of  replace- 
ment is  in  excess  of  the  amount  of  insurance  recovered,  the  excess  should 
be  charged  to  this  account. 

17.  DOCKS  AND  WHARVES. 

In  the  third  line  of  text,  after  the  words  "  transfer  bridges,"  insert : 
"  and  machinery  used  in  connection  therewith." 

Add  to  last  paragraph :   "  Cost  of  oil  for  lubricating  work  trains." 

Note  A. — I'age  37.  amend  to  read :  "  Cost  of  maintenance  of  tracks, 
buildings,  and  machinery  on  docks,  wharves,  and  other  structures  enu- 
merated in  this  account  should  be  charged  to  other  appropriate  accounts 
herein  provided  except  machinery  used  in  connection  with  ferry  slips  and 
transfer  bridges." 

18.  ROADWAY  TOOLS   AND   SUPPLIES. 

Add: 

Switch  keys. 

WORK  EQUIPMENT  —  REPAIRS. 
WORK  EQUIPMENT  —  RENEWALS. 
WORK  EQUIPMENT  —  DEPRECIATION. 
These    primary    accounts    are    transferred    to    the    general    account    "  IMain- 
tenance    of    Equipment,"    where    they    appear    as    primary    accounts   Nos. 
43,  44,  and  45. 

19.  INJURIES  TO  PERSONS. 

Add:  "Pay  and  expenses  of  employees  and  others  while  attending 
coroners'  inquests  or  engaged  as  witnesses  in  lawsuits  in  connection 
with   personal   injury  eases." 

Note  A. — •  Eliminate  the  words  "  witness  fees  and  other  expenses  "  and 
substitute  in  place  thereof  the  words  "  expenses  not  otherwise  provided 
for  •'. 

20.  STATIONERY   AND  PRINTING. 

No  change  further  than  assigning  a  number  to  the  account. 

INSURANCE. 

This  account  is  eliminated,  cost  of  all  insurance  to  be  charged  to 
primary  account  N<t.  110,  ••Insurance."  under  general  account  "General 
Expenses". 

21.  OTHER  EXPENSES. 

No  change  further  than  assigning  a  number  to  the  account. 

22.  MAINTAINING   .JOINT  TRACKS,  YARDS,  AND  OTHER  FACILITIES 

—  DR. 

No  change   further  than  assigning  a   luimber  to  the  account. 


10  Prin.K    Skuvhk  Commission,   Skcom)  Distiuct 

23.  :^IAlNrAINlX(i   .101  NT  TRAl  KS.  YARDS.  AND  OTHER   FACILITIES 

—  CR. 

No  chany;e   further  than  assi^iiiiiig  a   niinibor  to  tlie  account. 

IT.   ^Faixtknaxck   of   Equit-mfxt. 

24.  SUPER! XTEXDEXCE. 

Oilice  and  Other  Expenses.  Add:  ■'Subscriptions  to  newspapers  and 
periodicals." 

25.  STEAM   LOCOMOTIVES  — REPAIRS. 

Add:   '"Cost  of  repairs  to  the  locomotive  feature  of  motor  cars    (otlier 
than  electric)   engaged  in  revenue  service." 
Add:   "Metallic  packing." 
20.  STEAM   LOCOMOTIVES  —  RENEWALS. 

No  clumge  further  than  assigning  a  number  to  the  account. 

27.  STEAM   LOCOMOTIVES  —  DEPRECIATION. 

Revise   the   text  of   this    account    to   read: 

This  account  includes  a  monthly  charge  representing  depreciation  on 
steam  locomotives.  This  monthly  charge  should  be  computed  at  the 
appropriate  rate  per  cent  on  the  original  cost  (estimated  if  no't  known), 
record  value,  or  purchase  i)rice  of  such  steam  locomotives.  Charges 
should  l)e  made  to  this  account  during  the  life  of  the  steam  locomotives, 
except  in  cases  of  steam  locomotives  which  attain  to  greater  than  a 
normal  life;  in  such  a  case  charges  should  cease  wlien  the  ditTerence 
between  the  original  cost,  record  value,  or  purchase  price  and  the  esti- 
mated s?rap  value  shall  have  been  charged  to  this  account.  In  case 
of  steam  locomotives  prematurely  retired,  charges  to  this  account  should 
cease  witli  tlie  oliarges  for  the  month  in  which  such  retirement  occurs. 
The  sum  of  the  mf)ntlily  charges  during  any  fiscal  year  should  equal 
the  estimated   dejjrociation  during  that  year. 

NoTK  A. — When  steam  locomotives  arc  prematurely  retired,  the  value 
(less  salvage)  not  i)rcvioiisiy  taken  up  throuKli  charges  to  this  account 
should  lie  charuod.  in  the  accounts  for  the  months  in  which  rt^tired,  to 
Account  No.  •J«),  ••  Steam  r.ocomotlves— Renewals, ""  as  provided  in  the  text 
therefor. 

NoTK  n. —  The  Slim  of  the  monthly  charjjes  to  this  account  should  equal 
the  value  lost  throu«h  depreciation  in  respect  to  a  particular  steam  locomo- 
tive, and  together  with  the  charge  to  "  Steam  Locomotives — Renewals  " 
and  value  of  salvage  or  amount  received  from  sale,  should  provide  a 
reserve  for  replacement  of  the  steam  locomotive  when   retired. 

28.  ELECTRIC    LOCOMOTIVES  —  REPAIRS. 

No  change   further  than  assigning  a    niunlier   to  tlie   account. 
20.  ELECTRIC    LOCOMOTIVES  —  RENEWALS. 

No  change   further  than  assigning  a   number  to  the  account. 


Amendments  to  Unh-oem  System  of  Accounts         11 

30.  ELECTRIC  LOCOMOTIVES —DEPRECIATTOX. 

Revise  the  text  of  this  account  to  read : 

This  account  includes  a  monthly  charge  representing  depreciation  on 
electric  locomotives.  This  monthly  charge  should  be  computed  at  the 
appropriate  rate  y.er  cent  on  the  original  cos^t  (estimated  if  not  known), 
record  value,  or  purchase  price  of  sucli  electric  locomotives.  Charges 
should  be  made  to  this  account  during  the  life  of  the  electric  locomotiv»?s, 
except  in  cases  of  electric  locomotives  which  attain  to  greater  than  a 
normal  life;  in  such  a  case  charges  should  cease  when  the  difference 
between  the  original  cost,  record  value,  or  purchase  price  and  the  esti- 
mated scrap  value  shall  have  been  charged  to  this  account.  In  case 
of  electric  locomotives  prematurely  retired,  charges  to  this  account 
should  cease  with  the  charges  for  the  month  in  which  such  retirement 
occurs.  The  sum  of  the  monthly  charges  during  any  fiscal  year  should 
equal  the  estimated  depreciation  during  that  year. 

NoTK  A. — When  electric  locomotives  are  prematurely  retired,  the  value 
Uess  salvage)  not  previously  taken  up  through  charges  to  this  account 
should  be  charged,  in  the  accounts  for  the  months  in  which  retired,  to 
Account  No.  29,  "  Electric  Locomotives — Renewals."  as  provided  in  the  text 
therefor. 

Note  B.- — The  sum  of  the  monthly  charges  to  this  account  shonld  equal 
the  value  lost  through  depreciation  in  respect  to  a  particular  electric  loco- 
motive, and  together  with  the  charge  to  "  Electric  Locomotives — lle- 
cewals  "  and  value  of  salvage  or  amount  received  from  sale,  should  provide 
a  reserve  for  replacement,  of  the  electric  locomotive  when  retired. 

31.  rASSEXGER-TRAlX  CARS  —  REPAIRS. 

Add:  "Cost  of  ri'pairs  to  tlu^  car  feature  of  motor  cars  engaged  in 
passenger  service." 

No'iK  A. — Eliminate  from  the  list  : 
Buffet,  Dining.  rnrlor-baggage, 

Cafe.  I'arlor.  Tourist. 

Eliiiiiiiat"  tlie  seventh  line  of  text  on  page  40  and  substitute  in  place 
thereof:  "" 'j'lie  cost  of  gruernl  <n-  shop  rcjiairs  of":  so  that  it  will  read  ■ 

Th;'  cDst  of  general  (tr  shop  repairs  of  cars,  tlic  operations  of  which 
are  lr<'ated  as  "Outside  Op<M;U  ions."  sliould  not  be  charged  to  this 
account. 

32.  rASSEXCER-Ti: AIX    CARS  —  REXEWALS. 

Xo  change  further   than   assigning  a   number  to  the   account. 

33.  rASSEX(JER-TRAlX    CARS  —  DEPRECf ATIOX. 

Revise  the  text  of  this  account  to  read: 

This  account  includes  n  monthly  charge  rejiresenting  depreciation  on 
passenger-train  cars.  This  monthly  charge  should  be  computed  at  the 
appropriate  rate  [)er  cent  on  the  (uiginal  cost  (estimated  if  not  known), 
record   value,   or    ])urchase   price   of    such    passenger-train   cars.     Charg*^- 


12  Ptblic  Service  Commission,  Second  Djstkjct 

should  be  made  to  this  account  during  the  life  of  the  passenger-train 
cars,  except  in  cases  of  passenger-train  cars  which  attain  to  greater  than 
a  normal  life;  in  such  a  case  charges  should  cease  when  the  difference 
between  the  original  cost,  record  value,  or  purchase  price  and  the  esti- 
mated scrap  value  shall  have  been  charged  to  this  account.  In  case  of 
passenger-train  cars  prematurely  retired,  charges  to  this  account  shoul.i 
cease  with  the  charges  for  the  month  in  which  such  retirement  occurs. 
The  sum  of  the  monthly  charges  during  any  fiscal  year  should  equal  the 
estimated  depreciation  during  that  year. 

Note  A. — When  passenger-train  cars  are  prematurely  retii*ed,  the  value 
(less  salvage)  not  previously  taken  up  through  charges  to  this  account 
should  be  charged,  in  the  accounts  for  tlie  months  in  which  retired,  to 
Account  No.  32,  "  Passenger-train  Cars — Renewals,"  as  provided  in  the 
text  therefor. 

Note  B. — The  sum  of  the  monthly  charges  to  this  account  should  equal 
the  value  lost  through  depreciation  in  respect  to  a  particular  passenger- 
train  car,  and  together  with  the  charge  to  "  I'assenger-train  Cars — Re- 
newals "  and  value  of  salvage  or  amount  received  from  sale,  should  pro- 
vide a  reserve  for  replacement  of  the  passenger-train  car  when  retired. 

34.  FREIGHT-TRAIX   CARS  —  REPAIRS. 

Note  A. — Add  to  list,  at  beginning  of  first  column  :  "  Ballast  (when  in 
commercial  service)." 

35.  FREIGHT-TRAIN   CARS  —  RENEWALS. 

No  change  further  than  assigning  a  number  to  the  account. 

36.  FREIGHT-TRAIN  CARS  —  DEPRECIATION. 

Revise  the  text  of  this  account  to  read: 

This  account  includes  a  monthly  charge  representing  depreciation  on 
freight-train  cars.  This  monthly  charge  should  be  computed  at  the 
appropriate  rate  per  cent  on  the  original  cost  (estimated  if  not  known), 
record  value,  or  purchase  price  of  such  freight-train  cars.  Charges 
should  be  made  to  this  account  during  the  life  of  the  freight-train  cars, 
except  in  cases  of  freight-train  cars  which  attain  to  greater  than  a 
normal  life;  in  such  a  case  charges  should  cease  when  the  difference 
between  the  original  cost,  record  value,  or  purchase  price  and  the  esti- 
mated scrap  value  shall  have  been  charged  to  this  account.  In  case  of 
freight-train  cars  prematurely  retired,  charges  to  this  account  should 
cease  with  the  charges  for  the  month  in  which  such  retirement  occurs. 
The  sum  of  the  monthly  cliarges  during  any  fiscal  year  should  equal 
the  estimated   depreciation   during  that   year. 

Note    A. — When    freight-train    cars    are    prematurely    retired,    the   value 

(less    salvage)    not    previously    taken    up    through    charges    to    this    account 

should   be   charged,    in    the   accounts   for    the    months    in    which    retired,    to 

,  Account  No.  35,   "  Freight-train.  Cars— Renewals,",  aS:  provided  in  the  text 

therefor. 


A:\1E^■DMEXTS    TO    UxiFOliM    SyjSTEM    OF    AccouxTs  13 

Note  B. — The  sum  of  the  monthly  charges  to  this  account  should  equal 
the  value  lost  through  depreciation  in  respect  to  a  particular  freight-train 
car,  and  together  with  the  charge  to  **  Freight-train  Cars — Renewals " 
and  value  of  salvage  or  amount  received  from  sale,  should  provide  a  re- 
serve for  replacement  of  the  freight-train  car  when  retired. 

37.  ELECTRIC   EQUIPMENT  OF  CARS  —  REPAIRS. 

Add : 

X(»Ti-:  r.. — When  carriers  operating  electric  divisions  desire  to  sulidivide 
this  account,  appropriate  accounts  as  prescribed  in  the  Classification  of 
Operating   Expenses   for   Electric   Railroad  Corporations  should   be  used. 

38.  ELECTRIC    EQUIPMENT   OF    CARS  —  RENEWALS. 

Add : 

Note  C. — When  carriers  operating  electric  divisions  desire  to  subdivide 
this  account,  appropriate  accounts  as  prescribed  in  the  Classification  of 
Operating   Expenses   for   Electric   Railroad  Corporations  should  be   used. 

39.  ELECTRIC  EQUIPMENT  OF  CARS  —  DEPRECIATION. 

Revise  the  text   of  this  account  to  read: 

This  account  includes  a  monthly  charge  representing  depreciation  on 
electric  equipment  of  cars.  This  monthly  charge  sliould  be  computed 
at  the  appropriate  rate  \wr  cent  on  the  original  cost  (estimated  if  not 
known),  record  value,  or  purchase  price  of  such  electric  equipment  of 
cars.  Cliarges  should  be  made  to  this  account  during  the  life  of  the 
electric  eipiipment  of  cars,  except  in  cases  of  electric  equipment  of  cars 
which  attains  to  greater  than  a  normal  life;  in  such  a  case  charges 
should  cease  when  tlie  ditl'erence  between  the  original  cost,  record  value, 
or  purchase  price  and  the  estimated  scrap  value  shall  have  been  charged 
to  tliis  account.  In  case  of  electric  eijuipment  of  cars  prematurely  re- 
tired, charges  to  tliis  account  ^^houUl  cease  with  the  charges  for  tlie 
month  in  which  such  retirement  occurs.  Tlie  sum  of  the  monthly  charges 
during  any  fiscal  year  should  et|U;il  llie  estimated  depreciation  during 
that  year. 

NiiTi:  .V. — When  electric  e(iuii)ment  of  cars  is  prematurely  retired,  the 
value  (less  salvage)  not  previously  taken  up  through  charges  to  this 
account  should  be  changed,  iji  the  accounts  for  the  months  in  which  retired, 
to  Account  No.  .">S.  ••  Kiectric  F(iuii)meiit  of  Cars — Renewals. ""  as  provided 
in    the   text    therefor. 

XoTK  r.. — 'I'he  sum  of  the  monthly  charges  to  this  account  should  e(|u:il 
the  value  lost  tlirough  depreciai  ion  in  respect  to  a  particular  elcctrie 
etiuipment  of  cars,  and  together  with  the  charge  to  "  Electric  Etiuipmi'iii 
(>r  Cars — Renewals"  and  value  of  salvage  or  amount  received  from  s:il.. 
should  provide  a  reservt'  for  replacement  of  the  electric  equipment  of  c;ii- 
wheu   ri'lired. 

40.  FL().\TIN(i    E(,>UrPMKNT  — REPAIRS. 

No   change   further   than   assigning  a   numlier   to   the   account. 


14  J^'ULic  Service  Co:\i,Mist;u).\,  Seco.nd  District 

4 1 .  FLOATl NU    K(,>r  1 1^ME^ T  —  KEX E\\  A LS. 

No  cliango   furlhor   than  assigning  a   nunibL-r   to   the   account. 

42.  FJA)ATJX(i    K(,)^ll^M^>^T—  J)KPKEClATiOX. 

Revise   the   text  of  this   account   to   read : 

This  account  includes  a  monthly  charge  representing  depreciation  on 
floating  equipment.  This  montlily  charge  should  be  computed  at  the 
appropriate  rate  jwr  cent  on  the  original  cost  (estimated  if  not  known;, 
record  value,  or  purchase  price  of  such  lloating  equipment.  Charges 
should  be  made  to  this  account  during  tlie  life  of  the  floating  equipment, 
except  in  cases  of  floating  equipment  wliich  attains  to  greater  than  a 
normal  life;  in  such  a  case  charges  should  cease  when  the  dillerence 
between  the  original  cost,  record  value,  or  purchase  price  and  the  esti- 
mated scrap  value  shall  have  been  charged  to  this  account.  In  ca^se  of 
floating  equipment  prematurely  retired,  charges  to  this  account  should 
cease  with  the  charges  for  the  month  in  which  such  retirement  occurs. 
The  sum  of  the  monthly  charges  during  any  fiscal  year  should  equal  the 
estimated  depreciation  during  that  year. 

Note  A. — \Yhen  floatiag  equipment  is  prematurely  retired,  the  value 
(less  salvage)  not  previously  taken  up  through  charges  to  this  account 
should  be  charged,  in  the  accounts  for  the  months  in  which  retired,  to 
Account  No.  41,  "  Floating  Equipment — Renewals,"  as  provided  in  the  text 
therefor. 

Note  B. — The  sum  of  the  monthly  charges  to  this  account  should 
equal  the  value  lost  through  depreciation  in  respect  to  a  particular  float- 
ing equipment,  and  together  with  the  charge  to  "  Floating  Equipment — 
Renewals "'  and  value  of  salvage  or  amount  received  from  sale,  shoiild 
provide  a  reserve  for  replacement  of  the  floating  equipment  when   retired. 

43.  WORK   EQUIPMENT  — REPAIRS. 

(For  original  text  of  this  account,  see  pag?s  38  and  'S{}  of  '*  Uniform 
System  of  Accounts,  etc.,  for  Steam  Railroads,"  eflective  January  1, 
1908.) 

Eliminate  clause  on  page  38,  ''  also  cost  of  repairing  commercial  cars 
and  locomotives  when  assigned  to  and  in  maintenance  of  way  service;" 
and  amend  the  succeeding  clause  to  read,  '*  changes  made  in  commercial 
cars  to  fit  them  for  work   service,"  etc. 

44.  WOKK   E(,)U11'-M^^NT  — RENEWALS. 

No  change  further  than  assigning  a  number  to  the  account  and  placing 
it  in  the  general  operating  exjiense  account  "  Maintenance  of  Efjuipnient  ". 

(For  text  of  this  account,  see  pages  39  and  40  of  ''Uniform  System 
of  Accounts,  etc.,  for  Steam  Railroads,"  eflective  January    1,    1908.) 

45.  WORK   EQUIPMENT  —  DEPRECIATION. 

(For  original  text  of   this   account,  see   page  40  of   "Uniform   System 
of   Accounts,   etc.,  for   Steam   Railroads,"   eflfective    January    1.    1908.) 
Revise  the  text  of  this  account  to  read: 


A:mexdmexts  to  UxiromE   System  of  Accounts         15 

This  account  includes  a  monthly  char<^e  representing  depreciation  on 
work  equipment.  This  monthly  charge  should  be  computed  at  the  appro- 
priate rate  per  cent  on  the  original  cost  (estimated  if  not  known), 
record  value,  or  purchase  price  of  such  work  equipment.  Charges  should 
be  made  to  this  account  during  the  life  of  the  work  equipment,  except 
in  cases  of  work  equipment  which  attains  to  greater  than  a  normal  life; 
in  such  a  case  charges  should  cease  when  the  difference  between  the 
original  cost,  record  value,  or  purchase  price  and  the  estimated  scrap 
value  shall  have  been  charged  to  this  account.  In  case  of  work  equip- 
ment prematurely  retired,  charges  to  this  account  sliould  cease  with 
the  charges  for  the  month  in  which  such  retirement  occurs.  The  sum 
of  the  monthly  charges  during  any  fiscal  year  should  equal  the  esti- 
mated  depreciation   during   that  year. 

Note  A. — When  work  equipment  is  prematurely  retired,  ttie  value  (less 
salvage)  not  previously  taken  up  through  charges  to  this  account  should 
be  charged,  in  the  accounts  for  the  months  in  which  retired,  to  Account 
No.   44,    "  Work   Equipment— Renewals,''   as   provided   in   the  text   therefor. 

Note  B. — The  sum  of  the  monthly  charges  to  this  account  should  equal 
the  value  lost  through  depreciation  in  respect  to  a  particular  work  equip- 
ment, and  together  with  the  charge  to  "  Work  Equipment — Renewals  " 
and  value  of  salvage  or  amount  received  from  sale,  should  provide  a  re- 
serve for  replacement  of  the  work  equipment  when  retired. 

46.  SHOP   MACHINERY   AXD    TOOLS. 

Repairs. —  Add:  "Cost  of  repairing  electric  power  plants  (and  parts 
thereof)  employed  exclusively  in  connection  with  the  operation  of  ma- 
chinery in  shops." 

In  the  third  line  of  this  paragraph,  after  the  word  "  foundries, "  add: 
"  and  in   shops  of  the  bridges  and  buildings   department." 

Renewals. —  Add:  "Cost  of  renewing  electric  power  plants  (and 
parts  thereof)  employed  exclusively  in  connection  with  the  operatio  i 
of  machinery  in  shops." 

In  the  third  line  of  this  paragraph,  after  the  word  "  fouiulrie-;,"  add: 
"  and  in  shops  of  the  bridges  and  buildings  department." 

Add : 

N*»TK. — Wlicn  carriers  operalhig  electric  divisions  desire  to  subdivide 
this  account,  appropriate  accounts  as  prescribed  in  the  Classification  of 
Operating   Expenses  for   Electric  Railroad  Corporations  should   be   used. 

47.  rOWKR    PLANT    K(n'n\MKNT. 

Add : 

N(»TE.— Tliis  account  incliub's  only  I  lie  cost  of  r<>pairing  :)ii(l  renewing 
equipnuMit  of  plants  used  for  furnishing  clci'tric  power  for  tlu^  propulsion 
of  locomotives,  cars,  or  trains. 


10  PriJLU'  Si;k\'ice  Commission,  Second  District 

48.  INJURIES  TO  PERSONS. 

Add:  *'  Pay  and  expenses  of  employees  and  others  while  attendhig 
coroners'  inquests  or  engaged  as  witnesses  in  hiwsuits  in  connectio:i 
witli    personal    injury   cases." 

XoTK  A. — Eliniinnto  the  words  '•  witness  fees  and  other  expenses  "  and 
substitute  in  place  tliereof  the  words  "  expenses  not  otherwise  provided 
for  ". 

49.  STATIONERY  AND   PRINTING. 

No  change  furtlier  than  assigning  a  number  to  the  account. 

INSURANCE. 

This  account  is  eliminated,  cost  of  all  insurance  to  l)e  charp.-l  to 
primary  account  No.  110.  "  Insurance."  under  general  account  "  Crt^-iieral 
Ex}:enses  ". 

50.  OTHER  EXPENSES. 

No  change  further  than  assigning  a  numl)er  to  the  account. 

CLEARING  ACCOUNT   "SHOP  EXPENSES"    (pages  56-51)). 
Add  a  new  paragraph: 

Power. —  Cost  of  fuel,  including  freight  charges  and  handling,  used 
in  operating  steam  and  electric  power  plants  at  shops  and  other  places 
at  which  mechanical  work  is  done ;  oil,  grease,  waste,  and  othe.'  material 
used  in  the  operation  of  such  power  plants;  pay  of  stationary  engineers, 
firemen,  electricians,  coal  handlers,  and  other  employees;  carbon  brushes, 
fu«es,  lamps,  picks,  pokers,  scuttles,  shovels,  and  other  small  tools  nnd 
supplies;  cost  of  Avater  and  power   purchased. 

CLEARINCJ  AtCOlNT  "STORE  EXPENSES"    (page  5!)). 
No  change. 
Additional   clearing   accounts    authorized: 

For    "Studios"    by    the    Engineerinji-   Department. 
F^or    Stationer's    Expenses. 
For    I'ower   riant    Expenses. 

.51.  MAINTAININ(;    .TOIXT    EgUIPMENT   AT   TERM  I  XAL>  —  Oil. 
No  chan«.M'  further  than  assigning  a  number  to  the  actmint. 

EQUIPMENT  BORROWED  —  DR. 
This  account  is  eliminated. 

52.  MAINTAINING  JOINT  EQUIPMENT  AT  TERMfNAUS -- CR. 
No  change  further  than  assigning  a  number  to  the  account. 

EQUIPMENT  LOANED  —  CR. 
This  account  is  eliminated. 


Ame2sdmexts  to  Uxifokm  System  of  Accounts         17 

III.   Traffic  Expenses. 

53.  SUPERINTENDENCE. 

Office  and  Other  Expenses. —  Add:    "  SiibHcriptions  to  newspapers." 

54.  OUTSIDE   AGENCIES. 

No  change  further  than  assigning  a  number  to  the  account. 

55.  ADVERTISING. 

No  change  further  than  assigning  a  number  to  the  account. 

56.  TRAFFIC  ASSOCIATIONS. 

No  change  further  than  assigning  a  number  to  the  account. 

57.  FAST  FREIGHT  LINES. 

No  change  further  than  assigning  a  number  to  the  account. 

58.  INDUSTRIAL  AND  IMMIGRATION  BUREAUS. 

No  change  further  than  assigning  a  number  to  the  account. 

59.  STATIONERY  AND  PRINTING. 

No  change  further  than  assigning  a  number  to  the  account. 

INSLTIANCE. 

This  account  is  eliminated,  cost  of  all  insurance  to  be  charged  to 
primary  account  No.  110,  "Insurance,"  under  general  account  •'General 
Exj3enses  ". 

60.  OTHER  EXPENSES. 

No  change  further  than  assigning  a  number  to  the  account. 

IV.   TEAxsPorvTATiox  Expenses. 

61.  SUPERINTENDENCE. 

Pay   of   Oiticers. —  Add:    "Chief    special    agents." 

Office  and  Other  Expenses. —  Add:    "Subscriptions  to  newspapers." 

62.  DISPATCHING  TRAINS. 

Add: 

Note. — Pay  of  operators  who  also  perform   station   service  work   should 
be  charged  to  account  "  Station  Employees  ". 

63.  STATION   EMPLOYEES. 

Labor  at  Stations. —  Add:  "Pay  of  employees  tending  switch  lamj)s 
not  at  terminals.  Payments  to  elevator  companies  for  transferring 
grain  en  route;  paymeiits  to  other  companies  and  individuals  for  load- 
ing and  imloading  sand  and  other  commercial  freight  under  contract 
or  otherwise." 

Eliminate  the  word  "yards"  in  tbe  thirteenth  and  sixteenth  lines 
and  substitute  the  word  "  pens,"  so  tliat  tlie  text  will  read  "  stock  pens  " 
instead  of  "  stock  yards  ". 


18  Prr.LK    Sei^vice  Co:\r:srissiox,  Secoxd  Disteict 

Note. — rage  07  :  Eliminate  tlie  letter  "  s  "  from  the  word  "  accounts  " 
in  the  fifth  line  of  the  note,  and  eliminate  the  words  "  Stock  Yards  and 
Orain  Elevators  and,"  so  that  the  note  will  read  :  "  This  account  should 
not  include  the  pay  or  expenses  of  telegraph  and  telephone  operators  pro- 
vided for  under  accounts  •  Dispatching  Trains  '  and  •  Telegraph  and  Tele- 
phone— Operation."  or  pa.v  and  expenses  of  employees  provided  for  under 
account  •  Coal  and  Ore  Docks,'  or  those  engaged  in  '  Outside  Operations  '." 

64.  WEIGHING  AXD   CAR   SERVICE  ASSOCIATIONS. 

No  change  further  tlian  assigning  a  number  to  the  account. 

STOCK  YARDS  AND  GRAIN  ELEVATORS. 

This  account  is  eliminated,  all  expenses  on  account  thereof  to  be 
classified  as  "  Outside  Operations  "'. 

65.  COAL  AND  ORE  DOCKS. 

No  change  further  than  assigning  a  number  to  the  account. 

66.  STATION  SUPPLIES   AND  EXPENSES. 

Other  Expenses. —  Add:  *'  Supplies  for  switch  lamps  at  points  wiiere 
no  regular  switching  service  is  maintained;  incidental  expenses  of  sta- 
tion employees." 

Lighting. —  At  the  end  of  this  paragraph,  add :  "  and  passenger  foot 
bridges   and  subways   at   stations." 

To  the  list  on  page  69  add: 
Switch   keys. 

67.  YARDMASTERS  AND  THEIR  CLERKS. 

No  change  further  than  assigning  a  number  to  the  account. 

68.  YARD   CONDUCTORS  AND   BRAKEMEN. 

No  change  further  than  assigning  a  number  to  the  account. 

69.  YARD   S\VITCH   AND   SIGNAL  TENDERS. 

No  change  further  than  assigning  a  number  to  the  account. 

70.  YARD  SUPPLIES  AND  EXPENSES. 

Add:   ''Switch  keys;    lubricants   for   yard   switches." 

71.  YARD  EXrJINEMHX. 

Add : 

XuTi:. — Wlicn  loconiolivrs  ai-e  (nigagcd  in  hoth  I'oad  and  yard  service, 
the  pay  of  cngincmen  should  i)e  appiu-tioned  l)Otwoon  the  Road  and  Yard 
afCDunts  on  the  basis  of  the  service  rendered.  This  does  not  apply  to 
way  switching  by  lofomotivi^s  and  crews  in  road  s<M'vic<\  the  entire  pay 
of  cngini-nKMi  for  wliicb  should  b(>  cliargcd  to  Account  No.  SO.  "  Road 
Enginenicn  ". 

72.  ENGINEHOUSE  EXPEXSES  —  YARD. 

Add:  "Pay  of  hostlers  and  helpers  at  roundliouses;  rents  paid  for 
use  of  stalls  in  loiindhouses." 

In  the  second  line,  after  the  word  "callers."  in.sert:  "(except  as  pro- 
vided for   in  Account  Xo.   67,  '  Yardmasters  and   their   Clerks')." 

In  the  second  linv  <'liniiii:\te  the   word  "other". 


Amexd:mexts  to  Uniform  Syste.m  of  Accounts         19 

73.  FUEL   FOR   YARD  LOCOMOTIVES. 

In  the  third  line,  after  tlie  words  '"fuel  agents,"  insert:  "fuel  in- 
spectors,  weighers." 

74.  WATER  FOR  YARD  LOCOIMOTIVES. 

Add:  "Proportion  of  pay  of  superintendent  of  water  service  engaged 
in   connection  with  water   supply  for  locomotives." 

Eliminate  the  note  following  this  account,  and  in  place  thereof  sub- 
stitute the  f(il lowing: 

Note. — The  apportionment  of  cost  of  water  as  between  yard  and  road 
locomotives  should  be  based  on  the  relative  number  of  tons  of  coal  used  on 
locomotives  in  yard  and  road  service. 

75.  LUBRICANTS  FOR  YARD  LOCOMOTIVES. 

No  cliange  further  than  assigning  a  number  to  the  account. 

7G.  OTHER  SUPPLIES  FOR  YARD  LOCOMOTIVES. 

List,  page  72.     Eliminate: 

Metallic   packing. 

Add : 

Switch   keys. 
Waste. 

77.  OPERATING  JOINT  YARDS   AND  TERMINALS  —  DR. 

Revii^e  the  text  of  this  account  to  read: 

"  This  account  includes  a  carrier's  proportion  of  costs  incurred  to 
operate  joint  yards  and  terminals,  including  interlockers  and  other 
facilities  at  such  joint  yards  and  terminals,  operated  by  other  com- 
panies." 

The  text  of  the  note  remains  as  at  present, 

78.  OPERATING   JOINT  YARDS   AND   TERMINALS —CR. 

Revise  the  text  of  this  account  to  read: 

"  This  account  includes  the  proportion  of  costs  incurred  to  operate 
joint  yards  and  terminals,  including  interlockers  and  otlier  facilities 
at  sucli  joint  yards  and  terminals,  operated  by  a  carrier,  chargeable  to 
other  carriers." 

The   text  of   tlic   note   remains   as  at    i)resont. 

79.  MOTORMEN. 

Add : 

NoTK. — Wlicn  carriers  opcrntinff  electric  divisions  desiro  to  sulidivide 
this  accotnit,  appropriate  accounts  as  jirescribed  in  the  Classification  of 
Operating  Expenses  for   Electric   Kaiintnd   Corporations  should  be  used, 

80. 

Add : 

ind   yard   service 
Itoad   and   Yard 


)AD  EXGINEMEN. 

Add: 

NoTK    1',.      Wlien    locDUKi 

it  Ives 

a  re 

'    eng: 

\.i,'(>d    in 

bo  til    road 

the   p;iy   (if   enginemen    sb 

..iild 

he 

ai)por 

tioned    1 

let  ween    tin 

20  Public  Service  Commission,  Second  District 

aa-ounts  on  the  liasis  of  tho  service  rendered.  This  does  not  apply  to  way 
switehinj;  by  locomotives  and  crews  in  road  service,  the  entire  pay  of 
enginemen  for  which  should  be  charged  to  this  account. 

81.  EXGIXEHOUSE   P:XPKX8E8  —  ROAD. 

Add:    "Pay   of   hostlers   and    helpers    at    roundhouses;    rents    paid   for 
use  of  stalls  in  roundhouses." 

In  the  second  line  eliminate  the  word  "  other  ". 

82.  FUEL   FOR   ROAD   LOCOMOTIVES. 

In  the   third   line,  after   the  word  "agents,"   insert:    "fuel   inspectors, 
weighers." 

83.  WATER   FOR   ROAD   LOCOMOTIVES. 

Add :    "  Proportion  of  pay  of  superintendent  of  water  service  engaged 
in  connection  with  water  supply  for  locomotives." 

Eliminate   tlie   note   following  this   account  and   in   place   thereof   sub- 
stitute the  following: 

NoTK. — The  apportionment  of  cost  of  water  as  between  yard  and  road 
locomotives  should  be  based  on  the  relative  number  of  tons  of  coal  used 
on  locomotives  in  yard  and  road  service. 

64.  LUBRICANTS  FOR  ROAD  LOCOMOTIVES. 

Xo  change   further  than   assigning  a  number  to  the  account. 

85.  OTHER    SUPPLIES    FOR    ROAD    LOCOMOTIVES. 

List,  page  75:  Eliminate: 

Metallic   packing. 
Add: 

Switch  keys. 

Waste. 

86.  OPERATIXfi   POWER  PLANTS. 

Add: 

N«»TK  A. — This  account  includes  only  the  cost  of  operating  power  plants 
for  the  purpose  of  furnishing  electric  power  for  the  propulsion  of  loco- 
motives, cars,  or  trains. 

Note  B. — When  carriers  operating  electric  divisions  desire  to  subdivide 
this  account,  appropriate  accounts  as  prescribed  in  the  Classification  of 
rjporating  Expenses  for   Electric   Railroad  Corporations  should  be  used. 

87.  PURCHASED  POWER. 

No  change   further  than   assigning  a  number  to  the  account. 

88.  ROAD  TIIAIX.MEN.     V 

Add: 

NoTK  li. — When  carriers  operating  electric  divisions  desire  to  subdivide 
this  account,  appropriate  accounts  as  prescribed  in  the  Classification  of 
Operating  Expenses  for  Electric  Railroad  Corporations  should  be  used. 


Amendments  to  Unifoem  System  of  Accounts         21 

89.  TRAIN   .SIPFLIES   AND  EXPENSES. 

Lubricating  cars. — Aft<?r  the  last  word  in  this  paragraph  add: 
"(except   work-train   cars)." 

Icing  and  watering  cars. — Add:  "  To  this  account  should  be  credited 
refrigeration  charges  collected  from  other  companies  and  individuals." 

Other  expenses. — Add:  "Cost  of  removing  advertisements  from  cars." 

To  the  list  on  page  78  add: 
Switch  kej-s. 

INTERLOCKERS,   BLOCK,  AND   OTHER   SIGNALS  —  OPERATION. 

Change  the  title  of  this  account  to  read:  "  Interlockers  and  Block  and 
other    Signals  —  Operation." 

90.  INTERLOCKERS    AND    BLOCK    AND    OTHER    SIGNALS  —  OPERA- 

TION. 

Add:  "Cost  of  material  used  and  labor  expended  in  lubricating 
switches   and   signals,   except   those   at  terminals." 

91.  CROSSING  FLAGMEN  AND  GATEMEN. 

Add :  "  also  amounts  paid  for  electric  lights  at  street  crossings  not  at 
stations  or  in  j-ards." 

92.  DRAWBRIDGE   OPERATION. 

No  change  further  than  assigning  a  number  to  this  account. 

93.  CLEARING  WRECKS. 

Train  service. —  Add:  "Amounts  paid  to  other  companies  for  use  of 
engines,   derricks,   other  equipment,   and  erews  on  wrecking  service." 

94.  TELEGRAPH  AND  TELEPHONE  —  OPERATION. 

Operators  and  messengers. —  Eliminate  fourth  line  of  this  para- 
graph, consisting  of  the  words  "who  also  perform   other   station   uork". 

95.  0PERAT1N(4    FLOATING   EQUIPMENT. 

No  change   further  than   assigning  a  number  to  the  account. 

90.  EXPRESS  SERVICE. 

No  change    furtlicr   tlian   assigning   a   number   to   the   account. 

97.  STATIONKKV    AND    PiUXTlNG. 

No  cliangc    t'urllu'i-   than    iissigiiiiig   a    nuinbor   to   the  account. 

INSURANCE. 

This  account  is  eliminated,  cost  of  all  itisuranci^  to  l>e  charged  to 
primary  account  Xo.  IK).  "•  iiisur;uu'<',"  under  geiu'ral  account  "General 
Ex|)enses  ". 

98.  OTHER  EXPENSES. 

No   change    furtlu'r   tlian    assigning   a    number   to   the   account. 


22  Pri5M("  Skkvic'E  Com:missiox,  Seco^'d  Distkict 

i)0.   LOSS  AND  DAMAGE  — FREIGHT. 

p]liminat?  the  words  "  but  not "  in  i)arLMitliosL's  in  the  third  line  of 
the  text;  eliminate  the  words  "  recovered  "  and  ''net"  in  the  seventh 
line  of  the  text  and  substitute  the  word  "  recovered  '*  for  the  word  "  re- 
(^eived  "  in  the  seventh  line,  so  that  the  text  will  read: 

••  This  account  includes  payments  for  loss,  damage,  delays,  or  destruc- 
tion of  freight,  locomotives,  and  cars  when  waybilled  as  freight  (in- 
cluding all  company's  material),  parcels  or  express  intrusted  to  the 
company  for  transportation,  including  live  stock  received  for  shipment; 
and  all  expenses  directly  incident  thereto;  freight  in  transit  lost  over- 
l)()ard  from  lig'hters  (less  insurance  and  amount  recovered  from  sale  of 
iinchrinied  and  damaged  freight)  ;  cost  of  re-packing  and  boxing  damaged 
merchandise  and  other  property;  pay  and  expenses  of  employees  and 
others  engaged  as  adjusters  and  in  detecting  thieves;  and  services  and  ex- 
penses of  employees  or  others  while  engaged  as  witnesses  in  lawsuits  in 
connection  with  loss  and  damage  cases." 

Add:    "Freight   charges  paid  other  carriers   on  lost   or  damaged  ship- 
ments." 
Add : 

Note  F>. — The  pay  aud  expenses  of  claim  adjusters,  clerks,  and  others 
whcse  paj-  can  not  be  actually  allocated  to  any  case  should  be  divided 
equally  amonj?  personal  injury  and  other  claims  over  which  they  have 
jurisdiction. 

100.  LOSS  AND  DAMAGE  —  BAGGAGE. 

Add : 

XoTR  B. — The  pay  and  expenses  of  claim  adjusters,  clerks,  aud  others 
whose  pay  can  not  be  actually  allocated  to  any  case  should  be  divided 
equally  among  personal  injury  and  other  claims  over  which  they  have 
jurisdiction. 

101.  DAMAGE   TO   PROPEETY. 

No  change   furtlier   than   assigning   a   number   to   the   account, 

102.  DAMAGE  TO  STOCK  OX  RIGHT  OF  WAY. 

No  change   further   than   assigning   a   luinibi'r   to   the   account. 

10:j.   iXJ TRIES  TO  PERSONS. 

Add:  "Pay  and  expenses  of  employees  and  others  while  attending 
coroners'  inquests  or  engaged  as  witnesses  in  lawsuits  in  connection 
with   personal    injury  cases." 

OPERATINCJ  dOlXT  TRACKS  —  DR. 

(hange  the  title  of  this  account  to  *•  Ojjerating  doint  Tracks  and 
Facilities— Dr.",  and  modify  the  text  to  agree  witli  the  wording  under 
tluit  tith*  beh)w. 


Amendments  to  Uniform  System  of  Accounts         23 

104.  OPERATING    JOINT   TRACKS   AND    FACILITIES —  DR. 

This  account  includes  a  carrier's  proportion  of  transportation  ex- 
penses incurred  in  the  use  of  joint  tracks,  interlockers,  and  other  facili- 
ties (except  as  provided  for  in  account  "Operating  Joint  Yards  and 
Terminals  —  Dr.")    operated   by   other   companies. 

NoTK. — The  purpose  of  this  account  is  to  show  the  amouuts  accruing 
against  a  carrier  for  its  proportion  of  the  expense  of  operating  joint  traclvs 
and  facilities  operated  hy  other  companies  but  in  the  joint  use  of  which 
the  carrier  participates.  The  bill  rendered  by  any  creditor  against  a 
debtor  for  tlie  latter's  proportion  of  expense  of  operation  of  joint  facilities 
should  show  the  distribution  of  the  total  charge  among  the  general  ac- 
counts as  made  by  the  creditor,  and  such  distribution  should  be  adhered  to 
by  the  debtor. 

OPERATING  JOINT    TRACKS  —  CR. 

Change  the  title  of  this  account  to  "  Operating  Joint  Tracks  and 
Facilities  —  Cr.",  and  modify  the  text  to  agree  with  the  wording  under 
that   title   below. 

105.  OPERATING    JOINT    TRACKS    AND    FACILITIES  —  CR. 

This  account  includes  the  proportion  of  transportation  expenses  in- 
curred in  the  use  of  joint  tracks,  interlockers,  and  other  facilities  (ex- 
cept as  provided  for  in  account  "  Operating  Joint  Yards  and  Terminals 
—  Dr."')    operated  by   a  carrier,  chargeable  to  other  carriers. 

Note.-— The  purpose  of  this  account  is  to  show  the  amounts  accruing  in 
favor  of  a  carrier  against  other  companies  for  their  proportion  of  the  ex- 
pense of  operating  joint  tracks  and  facilities  operated  by  the  carrier  but 
in  the  joint  use  of  which  other  companies  participate.  The  bill  rendered 
by  any  creditor  against  a  debtor  for  the  latter's  proportion  of  expense  of 
operation  of  joint  facilities  should  show  the  distribution  of  the  total 
chargo  among  the  general  accounts  as  made  by  the  ci'editor,  and  such 
distribution   should  be  adhered   to  by  the  debtor. 

V.   Genej^al  Expenses. 

106.  SALARIES   AND   EXPENSES  OF  GENERAL  OFFICERS. 

Salakies. — Add:  "Commissions  paid  to  land  and  tax  commissioners 
in  lieu  of  salaries." 

107.  SALARIES  AND  EXPENSES  OF  CLERKS  AND  ATTENDANTS. 

No  change   further  tlum   assigning  a  number  to  the  account. 

108.  GENERAL   OFFICE    SUPPLIES   AND   EXPENSED. 

No   change   further   tlian   assigning   a    number   to  the   account. 

109.  LAW  expp:nses. 

Add:  "Cost  of  niemb«'rsliij)  in  associations  the  objwt  of  which  is  to 
protect   roads   in    respect   to   litigation   concerning   the   use  of   patents." 


24  Public  Service  Commission,  Second  District 

110.  INSURANCE. 

Amend  the  text  to  read: 

'*  This  account  includes  all  premiums  made  or  paid  by  a  carrier  to 
its  insurance  fund,  and  premiums  (except  reinsurance  premiums)  paid  by 
it  to  insurance  companies  for  insuring  buildings  and  other  structures, 
equipment  of  all  classes,  other  property,  and  persons  against  loss, 
damage,  or  injury  by  fire,  accident,  or  other  causes." 

Notes   A  and   B   remain   as   at   present. 

111.  RELIEF   DEPARTMENT   EXPENSES. 

No  change   further  than  assigning  a  number  to  the  account. 

112.  PENSIONS. 

No  change   further  than   assigning  a  number  to  the  account. 

113.  STATIONERY  AND  PRINTING'. 

No  change  further  than  assigning  a   number   to  the  account. 

114.  OTHER  EXPENSES. 

Add:  "Donations  to  local  fire  departments;  cost  of  exchange  on  checks 
cashed  or  deposited  and  drafts  bought;   cost  of  draping  stations." 

115.  GENERAL     ADMINISTRATION     JOINT     TRACKS,     YARDS,     AND 

TERMINALS  — DR. 
No  change  further  than  assigning  a   number  to  the  account. 

IIG.  GENERAL     ADMINISTRATION     JOINT      TRACKS,     YARDS,     AND 
TE  RMINALS  —  CR. 
No  change   further  than  assigning  a   number  to  the  account. 


Condensed  Classification  of  Operating  Expenses. 

For  the  purpose  of  classification  of  operating  expenses,  eorporations 
and  other  associations  and  persons  operating  railroads  on  which  steam  is 
used  as  the  motive  power  are  divided  into  two  classes:  "Large  Carriers" 
and  "  Small  Carriers  ".  By  a  "  Small  Carrier  "  is  meant  an  independent 
corporation,  association,  or  person  operating  a  roiid  not  more  than  2o0 
miles  long  and  having  annual  operating  revenues  not  in  excess  of  $1,000,000, 
or  any  subsidiary  corporation  of  such  a  small  carrier  where  the  subsidiary 
is  also  within  such  limits. 

Small  Carriers,' as  alKJve  defined,  may  (after  notifying  the  Public  Service 
Commission  of  their  election  so  to  do)  classify  their  operating  exj^enses 
among  the  forty-four  accounts  shown  in  the  left-hand  column  of  the 
followinjr: 


Amexdmexts  to  Uxiform  System  of  Ac(  ofxts 


^n 


Condensed   Classification  of  Operating   Expense  Accounts  for   H)nnU   Carriers 
and  Extended   Classification  for  Large   Carriers. 


ACCOUNTS    FOR    SMALL    CARRIERS. 


I,  Maixtexaxce    of    Way    and    Struc- 
tures— 


1.   Superintendence. 


2.  Maintenance  of  Roadway  and 
Track. 


3.  Maintenance   of   Tracli    Struc- 
tures. 


4.  Maintenance      of      Buildings, 

Docks,  and  Wharves. 

5.  Injuries   to    Fersons. 

6.  Other    Maintenance    of    Way 

and    Structures   Expenses. 

7.  Maintaining      .Joint      Tracks, 

Yards,  and   Other   Facilities 
—Dr. 

8.  Maintaining      .Joint       Tracks. 

Yaids,  and  Other  Facilities 
— Cr. 

II.   Maintknanci;  of  F'^uii'MENT — 

0.   Supninlcndence. 

10.   l,()C()iiio(  ives — Repairs. 


11.  Cars— Repairs. 

12.  Floating   Fcpiipment — Repairs, 
l.'i.   Work    Equipment — Repairs. 


CORRESPONDING      ACCOUNTS      FOR 
LARGE    CARRIERS. 

I.  Maintenance    of    Way    and    Struc- 
tures— 

1.  Superintendence. 

2.  Ballast. 

3.  Ties. 

4.  Rails. 

5.  Other   Track   Material. 

6.  Roadway  and  Track. 

7.  Removal  of  Snow.  Sand,  and  Ice. 

8.  Tunnels. 

9.  Bridges.  Trestles,   and  Culverts. 

10.  Over  and  Under  Grade  Crossings. 

11.  Grade   Crossings,   Fences,  Cattle 

Guards,   and   Signs. 

12.  Snow     and     Sand     Fences     and 

Snowsheds. 

13.  Signals  and  Interlocking  Plants. 

14.  Telegraph  and  Telephone  Lines. 

15.  Electric   Pow.er  Transmission. 

10.    Buildings.  Fixtures,  and  Grounds. 
17.   Docks  and  Wharves. 

10.    In.inrics   to    Persons. 

IS.   Roadway  Tools   and   Supplies. 

20.  Stationery    and    I'rinting. 

21.  Other    Expenses. 

22.  Maintaining  .Joint  Tracks.  Yards, 

and    Other    Faciliti.'s — Dr. 

2:'..    Maintaining  Jc  int  Tracks.  Yards, 
and  other  Facililios — Cr. 


Maintknanci;  or  Kt.MirMKNT— 

24.    Superintendence. 

2."».   Steam    Locomotives — Repairs 
2.S.    Electric    Locomotivt>s — Repairs. 

31.    Passenger-train    Cars — Repairs. 
34.    Fre'ght-traln    Cars— Repairs. 
37.    Electric  E<iuipnient  of  Cars— Re- 
pairs. 
40.    Floating    Equipment- R«>pairs. 

43.   Work    Equipment— Repairs. 


26 


Public  Sekvice  Com^iissiox,  Second  District 


Condensed  Classification   of  Operating  Expense  Accounts  for  Small   Carrions 
and  Extended  Classification  for  Large  Carriers. 


accounts  for   small  carriers. 

n.  Maintknance  of  Equipment— Cont'd 
14.   Equipment — Renewals. 


l.j.   E(juipmont — Depreciation. 


10.   Injuries    to    Persons. 

■  r 

17.  Other    Maintenance   of   Equip-    j 

ment   Expenses.  | 

I 

18.  Maintaining   Joint   Eciuipment 

at  Terminals — Dr. 

19.  Maintaining;   Joint    Equipment 

at  Terminals — Cr. 

III.  Traffic   Expenses— 


20.  Traffic   Expenses. 


CORRESPONDING      ACCOUNTS      FOR 
LARGE    CARRIERS. 

II.  Maintenance  of  Equipment — Cont'd 

26.  Steam   Locomotives — Renewals. 

29.  Electric  Locomotives — Renewals. 

32.  Passenger-train  Cars — Renewals. 

35.  Freigh't-Train    Cars — Renewals. 

38.  Electric     Equipment    of    Cars — • 

Renewals. 

41.  Floating    Equipment — Renewals. 

44.  Work    Equipment — Renewals. 

27.  Steam       Locomotives — Deprecia- 

tion. 

30.  Electric    Locomotives — Deprecia- 

tion. 

33.  Passenger-train  Cars — Deprecia- 

tion. 

36.  Freight-train        Cars— Deprecia- 

tion. 

39.  Electric     Equipment    of    Cars — 

Depreciation. 

42.  Floating     Equipment — Deprecia- 

tion. 

45.  Work    Equipment — Depreciation. 

48.  Injuries  to  Persons. 

46.  Shop  Machinery  and  Tools. 

47.  Power   I'lant   Equipment. 

49.  Stationerj'   and   I'rinting. 

50.  Other   Expenses. 

51.  Maintaining  Joint  Equipment  at 

Terminals — Dr. 

52.  Maintaining  Joint  Equipment  at 

Terminals — Cr. 

III.  Traffic   Expenses — 

53.  Superintendence. 

54.  Outside  Agencies. 

55.  Advertising. 

56.  TrntTic    Associations. 

57.  Fast    Freight   Lines. 

58.  Industrial   and   Lnmigration   Bu- 

roaus. 

59.  Stationery   and    Printing. 

60.  Other   Expenses. 


Amendments  to  Unifokm  System  of  Accounts         27 


Condensed  Classification  of   Operating  Expense  Accounts  for  Hniall   Carriers 
and  Extended  Classification  for  Large  Carriers. 


ACCOUNTS    FOR    SMALL    CARRIERS. 


IV.    TUANSPORTATIOX    EXPENSES — 

21.   Superiutondonce  and  Dispatch-   \ 


ing  Trains. 

22.  Station   Service. 

23.  Yard  Enginemen. 

24.  Otlier   Yard    Employees. 

25.  Fuel  for  Y'ard  Locomotives. 

26.  All   Other  Yard   Expenses. 


27.  Operating     Joint    Yards    and 

Terminals — Dr. 

28.  Operating    Joint    Y^'ards     and 

Terminals — Cr. 

29.  Road    Enginemen    and   Motor- 

men. 

30.  Fuel    for    Road   Locomotives. 


31.  Other   Road    Locomotive    Sup 
plies   and    Expenses. 


32.  Road   Trainmen. 

33.  Train    Supplies- and   Expenses. 

34.  Injuries  to  Persons. 

35.  Loss    and    Damage. 


CORRESPONDING      ACCOUNTS      FOR 
LARGE    CARRIERS. 

I\'.  Tkansi'ortation  Expenses — 

01.   Superintendence. 
62.  Dispatching   Trains. 

03.  Station   Employees. 

04.  Weighing  and  Car  Service  Asso- 

ciations. 
65.  Coal  and  Ore  Docks. 
00.   Station   Supplies   and   Expenses. 

71.  Yard   Enginemen. 

67.  Yardmasters  and   their   Clerks. 

08.  Yard  Conductors  and  Brakemen. 

09.  Yard  Switch  and  Signal  Tenders. 

73.  Fuel  for  Yard  Locomotives. 

70.  Yard  Supplies  and  Expenses. 

72.  Euginehouse   Expenses — Yard. 
74  Water  for  Yard  Locomotives. 

75.  Lubricants     for    Yard     Locomo- 

tives. 

76.  Other    Supplies   for   Yard   Loco- 

motives. 

77.  Operating  Joint  Yards  and  Ter- 

minals— Dr. 

78.  Operating  Joint  Yards  and  Ter- 

minals— Cr. 

80.  Road  Enginemen. 

79.  Motormen. 

82.  Fuel   for   Road   Locomotives. 

83.  Water  for  Road  Locomotives. 

84.  Lubricants    for    Road     Locomo- 

tives. 
S5.  Other   Supplies   for   Road    Loco- 
motives. 

81.  Enginehouse  Expersos — Road. 

86.  Operating  Power  Plants. 

87.  Purchased    Power. 

88.  Road  Trainmen. 

89.  Train   Supplies  and   Expenses. 

103.   Injuries  to   Persons. 

99.   I>oss   and    Damage — Freight. 
100.   Loss  and   Damage — Paggage. 


28  Public  Skiivice  Commissiox,  Second  District 

CGndcuscd  Classi/ication   of   Operating  Expense  Accounts  for  iimall  Carriers 
and  Extended  Classification  for  Large  Carriers. 


ACCOUNTS    FOR    SMALL    CARRIERS. 
IV.   Ti:.\N.si'o]jTATiu.N   Expenses — Cont'd. 

36.  Other  Casualties. 


37.  All  Other  Transportation  Ex- 
penses. 


38.  Operating    Joint    Tracks    and 

Facilities — Dr. 

39.  Operating    Joint    Tracks    and 

Facilities — Cr. 

V.  Geneiial   Expenses — 


40.   Administration. 


41.   Insurance. 


42.  (^)tlK'r    Oonoral    Expenses. 


4?,.  rjcneral  Administration  Joint 
Tracks,  Yards,  and  Ter- 
minals— Dr. 

44.  Ofneral  Administration  Joint 
Tracks.  Yards,  and  Ter- 
minals— Cr. 


CORRESPONDING      ACCOUNTS      FOR 
LARGE    CARRIERS. 

IV.  TitANSPOKTATION    EXPENSES — Cont'd. 

93.  Clearing  Wrecks. 

101.  Damage    to    Property. 

102.  Damage    to    Stock   on    Right   of 

Way. 

90.  Interlockers      and      Block      and 

Other    Signals — Operation. 

91.  Crossing  Flagmen  and  Gatemen. 

92.  Drawbridge    Operation. 

94.  Telegraph  and  Telephone — Oper- 

ation. 

95.  Operating    Floating    Equipment. 

96.  Express    Service. 

97.  Stationery   and   Printing. 

98.  Other  Expenses. 

104.  Operating  Joint  Tracks  and  Fa- 

cilities—Dr. 

105.  Operating  Joint  Tracks  and  Fa- 

cilities— Cr. 

V.  General  Expenses — 

100.   Salaries   and    Expenses   of    Gen- 
eral  Officers. 

107.  Salaries  and  Expenses  of  Clerks 

and  Attendants. 

108.  General  Office  Supplies  and  Ex- 

penses. 
100.  Law  Expenses. 

110.   Insurance. 

111.  Relief   Department   Expenses. 

112.  I'ensions. 

113.  Stationery   and    Printing. 

114.  Other   Expenses. 

115.  General     Administration     Joint 

Tracks,     Yards,    and    Termi- 
nals— Dr. 

116.  (Jeneral    Administration     Joint 

Tracks.    Y'ards,    and    Termi- 
nals— Cr. 


liii 


'^' 


v^-H 


